ЗМІНИ В СИСТЕМІ ОПОДАТКУВАННЯ ТА ЇХ ВПЛИВ НА ТЕНДЕНЦІЇ ЕКОНОМІЧНОГО РОЗВИТКУ АГРАРНОГО СЕКТОРА ЕКОНОМІКИ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 2
Abstract
Olijnyk O.V., Skoromna O. Changes in the tax system and their impact on economic development trends of the agricultural sector. Main goal of this article is an advanced study changes in the tax laws and determining their impact on economic development trends of the agricultural sector. The development of the agricultural sector had the greatest impact changes such as taxes - value added tax - the abolition of special tax regime for agricultural producers, changes in rates of single tax group VI and unified social contribution. Value added tax for the whole period of its existence in our country is always related to one of the most controversial, and had a shady schemes on the order of his return. However, regarding the agricultural sector, he served as the main instrument of government support and industry development. In particular, thanks to VAT refunds experienced a significant increase revenues, and hence revenue and profitability, there was a reduction of the need for credit resources and reduce the need for state support. As for the livestock industry, the VAT compensation was not the only way to preserve the industry, on the one hand due to compensation, on the other hand due to the cheaper cost of feed. The tax system of Ukraine for the last period of major changes both the structural construction and hand tools from the collection of taxes. Key changes have taken place in Ukraine tax reform focused on European tax law and take into account the experience of reforming the EU due to the European integration processes taking place in Ukraine. However, as experience shows, the question of the limits of the tax burden for agricultural enterprises is quite acute. Excessive tax increase will inevitably result in further reduction of the livestock industry, enterprises that do not belong to high-yield also lose the possibility of its existence. Taken together, it will be extremely difficult socio-economic consequences for the rural population. Key words: taxation, tax, VAT, single tax group IV, agricultural sector, agricultural enterprises, agricultural sector.
Authors and Affiliations
Олександр Васильович Олійник, Скоромна О Ю
Keywords
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